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Cost Studies and Fiscal Planning. SPEC Kit 52.

Association of Research Libraries, Washington, DC. Office of Management Studies. – 1979

A 1979 Systems and Procedures Exchange Center (SPEC) survey focused on reviewing the current state of fiscal planning and cost studies in Association of Research Libraries (ARL) member libraries. The survey results indicate that, while some libraries are beginning to use cost analysis techniques to evaluate current programs, to plan for new…

Descriptors: Academic Libraries, Cost Effectiveness, Cost Estimates, Financial Policy

Program Budgeting for a Graduate School Library.

Westerman, Mel – 1985

Program budgeting, a method founded in the systems approach, allows control, management, and planning in the library system, and avoids the more comprehensive analysis required by zero-based budgeting. By evaluation of the impacts of the work accomplished by the library staff, the budgeted amounts can be justified or adjusted in subsequent years.…

Descriptors: Academic Libraries, Cost Estimates, Graduate Study, Higher Education